{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s865/c/3/A","label":"United States depreciation adjustments","definition":"The term “United States depreciation adjustments” means the portion of the depreciation adjustments to the adjusted basis of the property which are attributable to the depreciation deductions allowable in computing taxable income from sources in the United States.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}